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ST

São Tomé and Príncipe

Middle Africa STN

ST · STP · #170 · 6 cities

Nomad score 46/100 Compare
Top income tax 25.0% Worldwide system
Corporate tax 25.0%
IVA 15.0% standard rate
Tax residency 183 days 1 tax treaties

São Tomé and Príncipe tax profile

Data year: 2026

Tax system
Worldwide Residents are liable to imposto sobre o rendimento das pessoas singulares (IRS, Lei 11/2009) on worldwide income. Non-residents pay IRS on São Tomé and Príncipe–source income; much passive and service income from non-residents is subject to a final 15% withholding tax on gross amounts. Companies pay imposto sobre o rendimento das pessoas colectivas (IRC, Lei 10/2009) at 25% on taxable profit. Value-added tax (IVA) under Lei 13/2019 applies at a 15% standard rate on taxable supplies.
Top PIT rate
25.0%
Corporate tax rate
25.0%
IVA
15.0%
Capital gains tax
Rate not recorded
Social security (employee)
6.0%
Social security (employer)
8.0%
Dividend withholding
10.0%
Interest withholding
10.0%
Royalty withholding
10.0%
Treaty count
1
Tax authority: Direcção dos Impostos Website

Income tax brackets

Corporate
Corporate brackets
Bracket min Bracket max Rate
STN 0 and above 25.0%
Personal income
Personal income brackets
Bracket min Bracket max Rate USD equivalent
STN 0 STN 11,700,000 0.0% $0 – $540
STN 11,700,001 STN 50,000,000 10.0% $540 – $2,290
STN 50,000,001 STN 100,000,000 13.0% $2,290 – $4,580
STN 100,000,001 STN 150,000,000 15.0% $4,580 – $6,870
STN 150,000,001 STN 240,000,000 20.0% $6,870 – $11,000
STN 240,000,001 and above 25.0% $11,000 +
Social security
Social security brackets
Bracket min Bracket max Rate
STN 0 and above 6.0%
Local currency: STN

Tax residency

Days threshold
183 days
Residency rules
Tax residence follows the IRS code (domicile, habitual abode and presence tests). Secondary guides commonly cite more than 183 days of physical presence in a calendar year as establishing residence; treaty tie-breakers with Portugal use a 183-day count in any 12-month period for employment income allocation.
Exit tax
No
CFC rules
No

Filing information

Fiscal year
01-01 – 12-31
Employers withhold IRS on salaries. Annual model returns and annexes are filed with the Direcção dos Impostos; specific calendar deadlines were not confirmed in this pass.

Sources

Change history

    • Income tax brackets updated

    Full refresh: worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty count 1, sources Source

    • Income tax brackets updated

    Full refresh: worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty count 1, sources Source

    • Income tax brackets updated

    Full refresh: worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty count 1, sources Source

    • Income tax brackets updated

    Full refresh: worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty count 1, sources Source

    • Income tax brackets updated

    Full refresh: worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty count 1, sources Source

    • Income tax brackets updated

    Full refresh: worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty count 1, sources Source

    • Income tax brackets updated

    Full refresh: worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty count 1, sources Source

    • Income tax brackets updated

    Full refresh: worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty count 1, sources Source

    • Income tax brackets updated

    Full refresh: worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty count 1, sources Source

    • Income tax brackets updated

    Full refresh: worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty count 1, sources Source

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